关于实行房改公积金后的单位内部核算管理

• 作 者: 周奇钢
• 机 构: 长宁区住宅建筑工程公司
• 出 处: 上海会计
• 发表日期: 1991年06期
• 关键词: 内部核算 核算管理 经办人员 工资基数 十年 历史情况 交率 人公

上海的房改方案即将正式出台,有关部门正在进行广泛的培训工作。在公积金的缴取管理方面,培训工作主要讲解了单位与银行及有关外界的工作流程和处理,没有涉及到单位内部对每个职工公积金帐户的核算管理工作。但是做好这方面的工作却是十分重要的。由于每个职工的公积金帐户要延续几十年,其间,公积金会不断发生收取、转移、遗承的变化;还

Shanghai’s housing reform program will be formally introduced, the relevant departments are conducting a wide range of training. In the management of CPF contributions, the training focused on the work flow and handling of units, banks and relevant external parties, and did not refer to the accounting management of CPF accounts within each unit. However, it is very important to do a good job in this area. As each employee’s provident fund account will last for several decades, during the period, the provident fund will continue to receive, transfer and inherit changes;